Are You Having Trouble Accessing the FIRE System?

Published: Jan 17, 2024

Beginning January 2024, old FIRE TCCs can’t be used for electronic filing. Update or apply for a new TCC through the IR Application (45-day process). Note: FIRE and IRIS require separate, non-interchangeable TCCs.

 

Practitioners are attempting to transmit or retrieve from the IRS Filing Information Returns Electronically (FIRE) System. Beginning January 2024, you will no longer be able to electronically file using your old transmitter control code (TCC). See TCC Application for FIRE. (There is an exception for non-U.S. customers filing Form 1042-S).  

If you determine your FIRE TCC information needs to be updated, complete or update your IR application. New filers who need a TCC for the FIRE system must complete an IR Application for TCC. It takes some time – 45 days to process. 

 

However, the IRS also offers another e-filing option for information returns, the new Information Returns Intake System (IRIS) that opened Jan. 10. IRIS has two methods for filing. Both require separate TCCs.  

  • The first IRIS e-filing method is the Taxpayer Portal that allows issuers and transmitters of information returns to file free online directly with the IRS, without needing special software.  

  • The second IRIS e-filing method is Application-to-Application (A2A); special software is needed using Extensible Markup Language (XML) format.  

To use IRIS, you must complete an IRIS Application for TCC. Refer to E-file Forms 1099 with IRIS for more information. 

Both FIRE and IRIS require their own TCC – they are not interchangeable.  

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